Headland Group had 297,000 ordinary shares outstanding on January 1, 2022. On May 1, Headland issued 32.400 ordinary shares. (a) Compute the weighted average ordinary shares outstanding if the 32.400 shares were issued for cash. Weighted-average ordinary shares outstanding (b) Compute the weighted-average ordinary shares outstanding if the 32.400 shares were issued in a share dividend. Assume that shares issued in the share dividend are outstanding from the beginning of the year. Weighted average ordinary shares outstanding